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PeerBasis
Compensation Comparability Determination

Coeur Dalene Public Library Foundation

Executive Director / CEO

EIN 820485529
ID · NTEE B70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Holly Stetson, Executive Director / CEO ($23,804) against every comparable organization that fit the selection criteria — 462 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Holly Stetson — reported title “Foundation Mgr.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

462 organizations qualified on sector, size, and geography 462 within the band form the benchmarked peer set.

Distribution of comparable compensation

$353 total compensation of comparable organizations → $402,911 $23,804
$4,23210th
$10,81825th
$25,083Median
$44,61975th
$69,77290th
$23,804This org · 48th
p10$4,232
p25$10,818
p50$25,083
p75$44,619
p90$69,772
$23,804

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to ID cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Steep Falls Library ME$90,621 Librarian $28,080 $25,011 2025
Easton Library NY$90,634 Director $21,731 $18,459 2023
Waterhouse Guild Inc CA$90,644 President $3,000 $2,435 2023
Maury Seldin Advanced Studies FL$90,703 Chairman/pre $10,800 $9,264 2024
The Portsmouth Schools Foundation VA$89,951 Executive Di $43,333 $39,331 2023
Maxmath Tutoring Online Inc New York Branch NY$89,929 Ceo $5,188 $4,280 2024
Russian School Of Austin TX$90,867 President $1,804 $1,696 2023
The Bearcat Touchdown Club Inc GA$90,878 Secretary $5,000 $4,591 2024
Youth Development Resource Center CA$90,892 Chairman $26,725 $21,071 2024
Greeneville City Schools Foundation TN$90,963 Executive Di $34,500 $33,112 2024
Midwest Institute For International MI$91,018 Director $35,970 $33,025 2025
Interweave Inc NJ$89,713 Executive Di $43,750 $35,666 2024
Nevada Hospitality Foundation NV$91,113 President, Ceo $35,000 $32,033 2024
American University Of Sovereign Nations Inc AZ$91,158 President $54,600 $49,361 2023
Kateri Tekakwitha Fund CA$91,348 Cfo $5,640 $4,332 2025
Continuing Medical Education Institute MN$89,386 President/director $1,500 $1,393 2023
Matthew J Deluca-dominic Olivo OH$89,306 Co-chairman $210,111 $209,195 2023
California Association Of Realtors CA$91,525 Treasurer $56,565 $44,598 2024
American Holistic Veterinary Medical MD$91,652 Contract Executive Directo $63,000 $52,392 2025
King's Kids Foundation Inc AL$89,077 Executive Di $36,000 $35,511 2024
The Ad Club Foundation Inc MA$88,872 President & Director $7,941 $6,708 2023
Gonzaga University Telecommunications Association WA$88,421 President $52,736 $41,999 2025
Challenge Preparatory Academy GA$92,412 Principal $60,064 $59,099 2022
Titusville Alumni Association PA$92,425 Executive Director $24,464 $22,933 2023
Ekko Worship Alliance CO$92,468 Secretary/tr $21,108 $18,004 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to ID cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default48th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted38th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Holly Stetson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 462 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,804 is reasonable (approximately the 48th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.